1997 (3) TMI 393 - AT - Central Excise

Summary

The appeal was against the order of Collector (Appeals), Ghaziabad dated 28-4-1993. The appellants, manufacturers of valves, dispatched valves to a customer in 1986-1987, which were later returned, reconditioned, and sent back without further duty payment. The issue was the time-limit introduced in 1989, which the appellants missed. The Tribunal held that despite a technical breach, the benefit of Rule 173H was due, so the appeal was accepted, and the impugned order was set aside.